The Economic Growth and Tax Relief Reconciliation Act of 2001 has
made changes to certain types of retirement arrangements including,
but not limited to, individual retirement annuities (IRA), Section
401(k) plans, Section 403(b) plans and Section 457 plans. The most
significant changes include increasing the maximum limit on benefits
and contributions and making rollovers easier among IRAs and qualified
plans.

The Life Bureau, in anticipation of the submission of previously
approved policy forms that are being amended solely
for EGTRRA purposes, is offering an expedited approval process as
follows:

The "Re" or the caption of the submission
letter must be in compliance with Circular Letter No. 8 (1999).
In addition, the "Re" or the caption must identify the
submission as an Economic Growth and Tax Relief Reconciliation Act
of 2001 or EGTRRA filing.

The submission letter must identify the previously
approved policy form by form number and approval date.

The new form being submitted must have a distinguishing
form identification number. The use of "REV" or a date
e.g. 1/02 after the form number would be acceptable.

The changes being made to the previously approved
policy form must be highlighted or explained in the submission letter.

A certification from a duly authorized officer
of the company that no other changes have been made to the previously
approved form(s) and the only change(s) being made are for the purposes
of compliance with EGTRRA must be submitted.